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FAQ: What are the defined categories of Master File documents to be uploaded?

According to Annexure I to Chapter V of the Transfer pricing documentation, the following information should be included in the Master File:-
  • Organisational Structure (Organogram)
  • Description of MNE Business or Businesses
  • MNE Intangibles (as defined in Chapter VI of these Guidelines)
  • MNE Intercompany Financial Activities
  • MNE Financial and Tax positions

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